Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 862 - HC - Income TaxExtract: ....... Assessing Officer was based on due application of mind and therefore, the decision of the Commissioner of the Income Tax in invoking Section 263 was merely based on change of opinion, which is not sustainable in law. In view of the aforesaid finding of fact recorded by the Tribunal, we find no reason to entertain the appeal. The same is dismissed.
|